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Learn how an entity could account for flow-through shares under International Financial Reporting Standards (IFRS).
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If your company issues flow-through shares, you may be wondering: How do I account for these under IFRS? While IFRS does not specifically address accounting for flow-through shares, Viewpoints: Applying IFRS in the Mining Industry: Flow-Through Shares discusses how an entity could account for flow-through shares under IFRS.
Prepared by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada (PDAC), this useful resource for junior mining companies features information on:
To help clarify this issue, this document also includes a practical and detailed example of a publicly traded Canadian mining entity involved in issuing flow-through shares to investors.
This event has multiple dates and locations. See event details for more information.
Join this hackathon and challenge yourself to harness data and technology to disrupt traditional financial analysis. Gather with diverse and innovative professionals and students. Work in teams and win cash for creative ideas.
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.
October 28, 2019
If you’re a senior financial professional in the public sector or work for a not-for-profit that follows PSAB standards, this annual event in the nation’s capital is the place to be.